This bill proposes amendments to existing property tax laws and zoning regulations concerning religious properties. It introduces tax exemptions for church parsonages occupied by designated church employees, as well as buildings used for religious training and residential programs. Additionally, it classifies housing for religious purposes, specifically up to six residential or congregate housing units, as workforce housing if the land has been owned by a religious organization for at least five years or before January 1, 2025. The bill also clarifies that personal property used by religious organizations for their established purposes is exempt from property taxes.

Furthermore, the bill amends zoning regulations to prevent local ordinances from prohibiting or restricting the use of land or structures primarily for religious purposes, while allowing for objective regulations related to structural height, yard sizes, and environmental compliance. These regulations must apply equally to all property uses and should not impose a substantial burden on religious exercise. The effective date for these changes is set for July 1, 2025.

Statutes affected:
Introduced: 72:23, 674:76
As Amended by the Senate: 72:23, 674:76
SB291 text: 72:23, 674:76